A. RESIDENCY STATUS: All questions of residency will be determined by the Board of Review based upon the address used on voter registration records, driver's licenses, federal and state income tax returns, and other public records, the address where mail is received, and the residence address of a spouse when there is no evidence of a divorce or legal separation. Temporary employment assignments by themselves do not constitute a change in domicile.
B. REQUEST FOR EXEMPTION:
1. All cases of request for exemption by individuals who are non-residents and perform less than 100% service within the city limits are to be referred to the Board of Review for review and approval of any exemption allowance.
2. Anyone already receiving exemptions or requesting such an exemption must submit an annual request for exemption to the Board. All applicants must appear before the Board the first year they present such a request, or if they request a greater allowance than was previously granted to them, or if there has been a change in their job status.
3. Due to the time and effort involved in granting such exemptions, and due to the fire and police protection, and other services offered to these individuals by the city during the time spent inside the city limits the maximum allowance granted shall be an eighty per cent (80%) exemption to anyone deemed subject to the tax.